Single contribution is payable regardless of financial taxpayer’s condition. Non-payment of the single contribution leads to negative consequences, financial sanctions and can significantly affect receipt of a pension. This was discussed during a briefing of Head of the Tax Debt Department of Main Directorate of the STS in Poltava region Mykola Harkavenko with local media representatives.
He stated that as of today there are 16146 taxpayers in Poltava region who have debts from the single contribution totaling 282.7 million UAH.
If the single contribution’s payer within 10 calendar days did not pay the amount of arrears and fines with accrued interest and did not appeal the claim in administrative or judicial proceedings, such claim is considered agreed. Within 10 working days from the date of request’s approval (its entry into force) it is sent to the State Executive Service body.
State Executive Service (state executor) shall issue a resolution on the opening of enforcement proceedings not later than the next working day from the date of receipt of the specified enforcement document.
In this regard, the Tax service once again warns about the consequences of arrears from payment of the single contribution, namely:
- blocking of account, including card;
- seizure of property;
- restrictions on travelling abroad of debtors’ officials or private debtors themselves.
The citizens’ right to social protection, ie protected social guarantees in case of unemployment, accidents or occupational diseases, decent pension and other payments is guaranteed, particularly by timely repayment of arrears from the single contribution to compulsory state social insurance.